Assessee, an educational institution incorporated in Malaysia, was engaged in providing online education courses to individuals and corporates. It provided software to access its course content to an Indian-company and its employees.  It received consideration towards sale of software licenses and software implementation support fees and annual maintenance fee. Assessing Officer held that  consideration received  constituted royalty within meaning of article 12(3) of India-Malaysia DTAA. Held that payments towards all kind of information would not be in nature of royalty. Service agreement entered into by assessee with Indian customers was to be examined in order to understand right that Indian customer held on database shared by assessee, matter was  remanded to Assessing Officer for afresh consideration. (AY. 2014-15)